BILL ANALYSIS �
SB 1359
Page 1
( Without Reference to File )
SENATE THIRD READING
SB 1359 (Simitian)
As Amended August 24, 2012
Majority vote
SENATE VOTE :Vote not relevant
NATURAL RESOURCES APPROPRIATIONS
14-0
(vote not relevant)
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| | |Ayes:|Gatto, Harkey, |
| | | |Blumenfield, Bradford, |
| | | |Campos, Davis, Hall, |
| | | |Hill, Lara, Mitchell, |
| | | |Nielsen, Norby, Solorio, |
| | | |Wagner |
| | | | |
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SUMMARY : Extends the date of repeal, from January 1, 2013, to
January 1, 2018, for the income tax return check-offs for the
California Breast Cancer Research Fund (CBCRP) and the
California Cancer Research Fund (CCRF).
FISCAL EFFECT : Both of these check-offs have resulted in about
$450,000 of donations each in 2011.
This bill is estimated to cost the state about $40,000 per year
in lost revenues, beginning in 2014-15. This estimate assumes
donations continue at the current level and taxpayers deduct
these charitable donations. Revenue losses would be similar in
subsequent years.
COMMENTS : According to supporters, this bill will provide the
opportunity for California taxpayers to voluntarily specify that
an amount of their tax refund be contributed to the University
of California (UC)-administered Breast Cancer Research Fund or
the California Cancer Research Fund. They point out that in
2012, nearly 150,000 Californians will be diagnosed with cancer
and over 50,000 will die from the disease. They argue that
research programs, such as CBCRP and CCRF give hope to the
individuals and families that face the diagnosis of cancer and
SB 1359
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have the potential to lead to improved treatments and quality of
life for patients.
California taxpayers can make voluntary contributions to any of
15 funds listed on the state personal income tax (PIT) return.
The contributions are in addition to tax liabilities so they do
not directly reduce the amount of state taxes in that tax year.
As charitable contributions, the taxpayer may deduct the amount
of the check-off on the subsequent year's income tax return,
reducing state tax collections. These voluntary contributions
support various purposes, including cancer research, endangered
species preservation and emergency food assistance. Except for
the California Seniors Special Fund, all have sunset dates, and
most, including the CBCRP and CCRF must meet a minimum annual
contribution to remain on the tax form.
Related legislation .
1)SB 803 (DeSaulnier) establishes the California Youth
Leadership Project (Project) under the State Department of
Education (CDE) to promote youth civic engagement and
authorizes the addition of the California Youth Leadership
Fund (Fund) check-off to the PIT form. This bill is in
enrollment.
2)SB 1571 (DeSaulnier) authorizes the addition of the School
Supplies for Homeless Children Fund check-off to the PIT form
upon the removal of another voluntary contribution fund (VCF)
from the form. This bill is in the Senate for concurrence.
Previous legislation . The following bills PIT check-offs were
introduced in 2011:
1)AB 233 (Hall), authorizes the addition of the California YMCA
Youth and Government Fund check-off to the PIT form upon the
removal of another VCF from the form. This bill is in
enrollment.
2)AB 564 (Smyth), Chapter 549, Statutes of 2011, reauthorized
the addition of the Municipal Shelter Spay-Neuter Fund
check-off to the PIT return upon the removal of another VCF
from the form.
3)AB 764 (Swanson), Chapter 465, Statutes of 2011, authorized
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the addition of the Child Victims of Human Trafficking Fund
check-off to the PIT return upon the removal of another VCF
from the form.
4)AB 971 (Monning), Chapter 209, Statutes of 2011, reauthorized
the addition of the California Sea Otter Fund check-off to the
PIT form beginning with the 2011 return.
5)SB 164 (Simitian), Chapter 699, Statutes of 2011, extended,
from January 1, 2013, to January 1, 2018, the sunset date for
two VCFs currently on the PIT return the State Children's
Trust Fund and the Rare and Endangered Species Preservation
Program.
6)SB 583 (Vargas), Chapter 711, Statutes of 2011, reauthorized
the addition of the ALS/Lou Gehrig's Disease Research Fund
check-off to the PIT return upon the removal of another VCF
from the form.
Analysis Prepared by : Roger Dunstan / APPR. / (916) 319-2081
FN: 0005837